If a GST adjudication order goes against you without a personal hearing, preserve the full case record, establish when the order was communicated, and act promptly on the available challenge. Section 75(4) of the Central Goods and Services Tax Act (CGST Act) requires a hearing when the taxpayer requests one in writing or when an adverse decision is contemplated. The Bombay High Court has treated the second trigger as applying even without a taxpayer request. A section 107 appeal is generally due within three months of communication; a further month may be allowed for sufficient cause. A writ petition is not an automatic substitute for an appeal.
This is general information, not a conclusion about a particular order, service date, tax calculation, state enactment, or limitation question. State GST laws generally track the central framework, but check the applicable law, amendments, rules, order, and jurisdiction for your case.
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When is a personal hearing required?
Section 75(4) of the CGST Act says: “An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.” The provision therefore sets out two triggers: a written request from the taxpayer, or an adverse decision being contemplated.
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Section 75(5) separately permits adjournment where sufficient cause is shown and requires reasons for an adjournment to be recorded in writing. The existence of a hearing notice or a checkbox in a portal does not, by itself, establish what opportunity was actually given: preserve the notice, your submissions, and the hearing record so the sequence can be assessed.
What to do first
Preserve the complete record
Download and retain the order and demand summary, show-cause notice (SCN) and attachments, every reply and acknowledgement, hearing notices, any written hearing or adjournment request, portal records, and emails or other service evidence. Keep copies in their original form where possible and note relevant dates. The record can help show both the procedural issue and when the order was communicated, which matters for the appeal deadline.
Reconstruct the hearing opportunity
Compare the notices and case file against the section 75(4) triggers. Record whether a definite hearing date, time, and mode were given; whether you requested a hearing in writing; whether an adjournment was sought or granted; and whether the order says a hearing occurred. Distinguish a hearing that was never offered from one that was offered but not attended.
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Do not rely on a portal selection alone without checking the rest of the record. In some disputes, the wording of a reply and an electronic hearing selection may point in different directions. The full filed reply, acknowledgement, and notices are more useful than an isolated screenshot when describing what happened.
Identify the communication date
Section 107 measures the ordinary appeal period from communication of the order. Preserve the portal timestamp, email, delivery record, or other evidence that shows how and when it reached you. If the communication date is disputed or unclear, get advice promptly rather than assuming that the date printed on the order is necessarily the relevant date.
Use the section 107 appeal route without delay
A person aggrieved by an adjudication order may appeal to the Appellate Authority under section 107. The general deadline is three months from communication. The Authority may allow a further month if satisfied that sufficient cause prevented filing within the original period. The additional month is discretionary, not an automatic extension. The Act text hosted by the Central Board of Indirect Taxes and Customs (CBIC) is amended as on 1 January 2022, so verify the current version applicable to your matter. See the CBIC-hosted CGST Act.
- Prepare the appeal in FORM GST APL-01. Follow the applicable appeal rules and current portal process; attach the order, grounds, and relevant documents, and follow the certified-copy requirements. The CBIC appeal rules page describes the form and supporting procedure. See CBIC’s appeal rules and forms.
- State the hearing defect specifically. Explain what opportunity was missing—for example, no definite hearing was fixed, no notice was served, a written request was ignored, or an adverse decision was made without the required opportunity. Tie each factual assertion to the notice, filing acknowledgement, portal record, or other evidence.
- Include substantive grounds where relevant. A procedural defect does not decide whether the tax, interest, or penalty was correctly imposed. Address the underlying demand as well if you dispute it.
- Check the pre-deposit before filing. Section 107(6) generally requires payment of the admitted amount and 10% of the remaining disputed tax, subject to the Act’s applicable provisions and amendments. This can affect filing; verify the operative law and calculate the amount for the specific order rather than relying on a general figure.
- Plan for evidence rules. The appeal rules restrict additional evidence except in specified circumstances, including where there was not a sufficient opportunity to adduce evidence relevant to a ground. Reasons must be recorded for admitting such evidence. Identify what was not presented at adjudication and why, and check the current rule before relying on new material.
When might a High Court writ petition be considered?
Article 226 of the Constitution gives High Courts writ jurisdiction, but a natural-justice complaint does not mean a court will automatically bypass the statutory appeal. In Bharat Mint and Allied Chemicals v. Commissioner Commercial Tax, decided by the Allahabad High Court on 4 March 2022, the court considered a section 75(4) hearing issue and the department’s alternative-remedy objection. It held that the objection was not an absolute bar in the circumstances before it. That ruling does not guarantee writ relief in another case or jurisdiction. Read the Bharat Mint judgment.
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Quick Recap
How the two routes differ
| Route | When it may fit | Timing and practical point | Record to retain |
|---|---|---|---|
| Section 107 appeal | The ordinary statutory challenge to an adjudication order, including factual, legal, and procedural grounds. | Generally due within three months of communication; a further month may be allowed for sufficient cause. Pre-deposit requirements apply. | Order, proof and date of communication, SCN, replies, hearing record, grounds, and supporting documents. |
| High Court writ petition under Article 226 | A serious natural-justice or jurisdictional issue may warrant asking the High Court to intervene. | Whether the court entertains it depends on the facts, jurisdiction, and alternative-remedy principles. It is not an automatic substitute for appeal. | The full record showing the alleged denial, urgency, procedural history, and any appeal steps. |
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